From Reports to Reality: Testing Consistency in Instagram’s Digital Services Act Compliance Data

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI, SASB, TCFD, CSRD, and IFRS S1/S2, in response to rising regulatory pressure and stakeholder expectations. Drawing on sustainability reports, assurance statements, financial filings, and third‐party assessments, the findings demonstrate that Microsoft adopts an investor‐oriented approach characterized by data transparency, digital traceability, and climate‐risk governance. Unilever adopts a socially grounded strategy that emphasizes human rights, supply chain ethics, and stakeholder engagement. Despite differences, both companies exhibit gaps where narrative disclosure outpaces verification. The article proposes an integrated ESG reporting model that harmonizes standards, strengthens assurance, and embeds ESG into governance and financial decision‐making to support more accountable and comparable sustainability reporting.

AUDITING AND AUDITORS’ TOOLS: WHY SIMPLIFICATION MATTERS MORE

While governments increasingly invest in digitalisation to boost tax compliance, the actual impact of these technologies on the front lines of tax auditing remains questionable. This study investigates the paradoxical relationship between information system capabilities, regulatory frameworks, and tax audit effectiveness in developing economies, focusing on Indonesia. Using survey data from 100 tax auditors using via Partial Least Squares Structural Equation Modeling (PLS-SEM), we evaluate the core drivers of audit effectiveness. Contrary to prevailing digital-first narratives, our findings reveal that current information systems in Indonesia do not significantly enhance auditors' ability to recover tax underpayments. Instead, the regulatory structure remains the dominant factor influencing audit execution. These results highlight a critical disconnect: to optimize revenue collection, policymakers must prioritise regulatory simplification to empower auditors, while undertaking strategic overhauls of IT investments to ensure digital tools generate operationally relevant, actionable outputs.

Research on the Quality of ESG Information Disclosure: A Case Study of BYD and Tesla

As Environmental, Social, and Governance (ESG) practices become increasingly important in evaluating corporate sustainability, differences in disclosure approaches have led to significant variations in ESG reporting quality and comparability. This study examines the ESG disclosure quality of BYD and Tesla between 2022 and 2024. A unified evaluation framework covering content completeness, data continuity, and visualization effectiveness is developed to compare the two companies. The findings show that BYD follows a standards-oriented disclosure approach characterized by increasing alignment with international ESG frameworks and stronger institutionalization. In contrast, Tesla adopts a strategy-oriented approach that emphasizes product impact and technological innovation. The study concludes that companies should balance standardized disclosure with strategic communication to improve transparency and reporting quality.

Digitalization and Its Impact on Accounting Standard-Setting: A Systematic Review

Purpose: This study aims to explain why and how digitalization influences the global accounting standard-setting process, particularly as emerging technologies introduce complexities that are not fully accommodated by existing regulations. Method: This research employs a Systematic Literature Review (SLR) using articles published between 2019–2025 obtained from Google Scholar, JSTOR, and Scopus. The selection process followed the PRISMA framework to identify and screen relevant studies related to digitalization and accounting standards. Results: The findings indicate that technologies such as blockchain, artificial intelligence, cloud computing, and XBRL have significantly transformed accounting recording, reporting, and auditing practices. However, current accounting standards remain limited in addressing key issues, including decentralized data validation, the reliability of AI-based decision models, digital data security, and the recognition of digital assets. Implications: These results imply that accounting standard-setting institutions, including the IASB, FASB, and IAI, need to formulate adaptive and forward-looking regulations to ensure alignment between technological advancements and fundamental accounting principles. Novelty: The novelty of this study lies in its integrated analysis that connects technological disruptions with existing regulatory gaps, providing structured recommendations for the future development of accounting standards.

The evolution of integrated reporting: Digital transformation and governance convergence in the era of ESG

Integrated reporting (IR) has become a groundbreaking model that connects both financial and non-financial reporting in order to promote corporate transparency and value generation. Nonetheless, variations in implementation, governance frameworks, and digital integration constrain its effectiveness. This paper seeks to review the current trends in IR in the framework of the convergence of environmental, social, and governance (ESG), digital transformation, and Industry 5.0. Major academic databases were used to analyse 48 studies on the PRISMA method that were published between 2024 and 2025. It is found that technologies like artificial intelligence (AI), natural language processing (NLP), and blockchain can considerably enhance reporting accuracy and timeliness, but add ethical, regulatory, and standardisation issues. Quality of governance, diversity of boards, and ethical responsibility turn out to be key forces behind IR credibility. The paper concludes that IR is shifting from a symbolic tool of compliance to a strategic governance tool that is in line with stakeholder-centric and sustainability-oriented models. The study is an addition in that it incorporates digital ethics and governance innovation into the IR debate and provides policy-makers and organisations with harmonized and transparent reporting systems.

From ESG Disclosure to Digital-Driven Governance: Evidence From Indonesian Corporations and Infrastructure Ecosystems